The Tobacco Products (Amendment) Regulations 1992

• Citation: S.I. 1992/3154
• Sections: 5

Section 1

These Regulations may be cited as the Tobacco Products (Amendment) Regulations 1992 and shall come into force on 1st January 1993.

Section 2

The Tobacco Products Regulations 1979 shall be amended as follows.

Section 3

In regulation 20(3), at both places where they occur for the words “working day” there shall be substituted “business day”.

Section 4

In regulation 26(2), after sub-paragraph (a) there shall be inserted the following sub-paragraph–

(aa) tobacco products imported by a registered excise dealer and shipper including any importation where the tobacco products are moved under the instructions of a registered excise dealer and shipper or are, in accordance with registered excise dealers and shippers regulations, deemed to be so moved.

Section 5

In regulation 26(3), after sub-paragraph (a) there shall be inserted the following sub-paragraph–

(aa) in relation to tobacco products falling within sub-paragraph (aa) of paragraph (2) of this regulation, the 15th day of the month following the month in which the duty would, but for deferment granted by these Regulations, be payable, save that where that day falls on a day upon which the Bank of England is closed, the payment day shall be the last business day before that day.